Specialists of Horodotsk DPI conducted a seminar for citizens-individuals regarding the voluntary income declaration campaign. To the question “Who can use a one-time (special) voluntary declaration?” tax officials clarified that a one-time (special) voluntary declaration can be used by natural persons – residents, including self-employed persons, as well as natural persons who are not residents of Ukraine, but who were residents at the time of receiving (acquiring) objects declaration or at the time of accrual (receipt) of income, at the expense of which the objects of declaration were received (purchased), and who, according to the Tax Code of Ukraine, are or were taxpayers.
Persons who have the right to use the right to a one-time (special) voluntary declaration and have not used such a right are considered to have notified the supervisory authority that they do not own assets as of the end of the one-time (special) voluntary declaration period of assets received (acquired) under account of income from which taxes and fees have not been paid or not paid in full in accordance with tax legislation at the time of accrual (receipt) of such income and/or the composition and volume of such assets are within the following limits:
1) assets, other than those defined in points 2 and 3 below, the total value of which does not exceed 400 thousand hryvnias as of the end of the one-time (special) voluntary declaration period. If the monetary value of such assets is determined in foreign currency/bank metals, their value is stated in hryvnias at the official exchange rate of the national currency to foreign currency established by the National Bank of Ukraine/the accounting price of bank metals calculated by the National Bank of Ukraine on the date of submission by the declarant of a one-time (special ) voluntary declaration;
2) immovable property located on the territory of Ukraine, which as of the date of the end of the one-time (special) voluntary declaration period belonged to a natural person with the right of ownership (including joint co-ownership or joint partial ownership), which is confirmed by the data of the relevant state registers, in the amount of:
a) objects of residential real estate:
apartment/apartments, the total area of which does not exceed 120 square meters in total, or property rights, confirmed by relevant documents, for such an apartment or apartments in a multi-apartment residential building under construction;
a residential building/residential buildings, registered in accordance with the established procedure in Ukraine, the total area of which does not exceed 240 square meters, or a residential building under construction or buildings under construction, the total area of which does not exceed 240 square meters, according to the conditions for such an individual to have ownership rights to the land plot of the corresponding purpose;
b) non-residential real estate objects – non-residential buildings of non-commercial purpose and/or non-residential buildings of unfinished construction of non-commercial purpose, the total area of which does not exceed 60 square meters;
c) land plots, the aggregate size of which for each separate plot does not exceed the norms of free transfer, defined by Article 121 of the Land Code of Ukraine;
3) one vehicle for personal non-commercial use (except for a vehicle intended for the transportation of 10 or more people, including the driver, a passenger car with an engine cylinder capacity of at least 3,000 cubic centimeters and/or an average market value of more than 400,000 hryvnias, a motorcycle with an engine cylinder volume of more than 800 cubic centimeters, an airplane, a helicopter, a yacht, a boat), the ownership of which was registered in accordance with the legislation of Ukraine as of the date of the end of the one-time (special) voluntary declaration period.